Nonprofit Imperative

Monday, March 6, 2017

What is Philanthropy?, an educational documentary that that portrays and discusses the
concept of giving within the American context through a critical lens and a variety of
perspectives, is now available through Indiana University Press. Use code FMG3XX to get
a special introductory 30% discount.

The film covers the concept of giving from a variety perspectives including actor Mike
Farrell, NFL quarterback Alex Smith, Evelyn Lauder from the Estee' Lauder Companies,
Civil Rights Leader Dr. William G. Anderson, Nell Newman, co-founder of Newman's Own
Organics, US Senator Charles Grassley, as well as leading scholars and average citizens.

This documentary was an official selection of four film festivals and has been nominated
for an Eclipse Award and Michigan Emmy Award. Here is what people are saying:
"Your film will provide needed content for discussion at the higher education level about
the valuable role that philanthropy plays in our American culture. College students can
benefit from these stories as they consider career choices and how to best use their time
and talent as well as financial resources to make a difference in a cause they care about."
— Robert S. Collier, President of Council of Michigan Foundations

"As a faculty member to teaches nonprofit management I can tell you that this film will go a
long way to fulfilling a need in today’s discourse relating to the nonprofit and philanthropic
sector. Dr. Alaimo and his colleagues explore the many faces of philanthropy, highlighting
its enormous contributions as well as its dark side. I am certain that this film will go a long
way to changing the way that we, as a society, engage in charitable giving and public
service." — Joanne Carman, Associate Professor, University of North CarolinaCharlotte

"I see many uses for this documentary: in formal high school, college and graduate level
studies; tools for organizations such as the United Way, community foundations and giving
circles to use with prospective donors and constituents; and through nonprofit, and
foundation sector professional development programs." — Jill Kramer, Associate Vice
President for Strategic Planning and Grants, Ivy Tech Community College

"Philanthropy is not well understood by policy makers or the general public. This film will
help address that problem. A thorough and honest portrayal of the strengths and
shortcomings of philanthropy will be just what the doctor ordered." — Aaron Dorfman,
Executive Director, National Committee of Responsive Philanthropy

Friday, March 3, 2017

WASHINGTON – Sen. Chuck Grassley (R-Iowa) and Rep. Bennie Thompson (D-Miss.) today introduced legislation to give the congressional watchdog arm complete access to American Red Cross records for oversight purposes. The bipartisan, bicameral American Red Cross Transparency Act of 2017 responds to concerns that the Red Cross tried to quash a review by the Government Accountability Office (GAO) of its practices, successfully limiting the scope of the review, and has failed to be as transparent as it should be.

“The American people rely on the Red Cross to respond when tragedy strikes,” Grassley said. “The Red Cross is congressionally chartered and is a federal instrumentality. It receives federal tax dollars for some of its disaster responses, and it receives the financial benefits of tax exemption and tax-deductible donations. For those reasons, Congress has a responsibility to make sure the Red Cross answers questions asked on the public’s behalf and is operating up to the standards required of it during national disasters. The Red Cross has shown an unwillingness at times to answer questions. This legislation strengthens transparency to help make the Red Cross more accountable to the public.”

“Response to and recovery from large-scale emergencies and natural disasters the scale of Hurricanes Katrina, Rita, and Sandy are complicated and difficult and we must always look for ways to improve,” Thompson said. “If the Red Cross continues to thwart oversight and stall goodwill attempts to be investigated, their operational challenges are sure to persist and improvement will never happen. To ensure that Red Cross will respect the GAO’s audit authority, I am partnering with Senator Grassley to introduce bipartisan legislation that clarifies Congress’ intent regarding GAO’s oversight authority and give GAO new tools to enforce it. We owe it to our constituents to ensure that the Red Cross is subjected to the oversight necessary to ensure that funds that Americans so generously donate are not misused and that the Red Cross is a reliable response and recovery partner to the Federal government.”

The American Red Cross Transparency Act gives the GAO complete access to the Red Cross’ records when needed to conduct oversight. If the Red Cross refuses to comply, the legislation provides the GAO with the authority to bring an action in court to force compliance.

Ten years ago, Congress gave the GAO the broad authority to “review [Red Cross’] involvement in any Federal program or activity the Government carries out under law.” Despite clear legislative intent, the Red Cross essentially stonewalled GAO when it tried to carry out an investigation requested by Thompson in September 2013. After two years of stall tactics, delays, and a request from the Red Cross’ president that Thompson cancel his GAO request and conduct future oversight via cell phone, the GAO analyzed information the Red Cross begrudgingly made available to complete its investigation. Grassley explored the GAO access problem as part of his inquiry of problems with the Red Cross’ Haiti earthquake response. He sent the results as amemoto his fellow committee members on both the Judiciary and Finance committees in 2016.

The Red Cross is congressionally chartered and considered a federal instrumentality, unique among tax-exempt organizations. The federal taxpayers pay for some of the Red Cross’ work directly through federal tax dollars for disaster responses and indirectly through the tax dollars foregone to the Red Cross through its tax exemption and through tax deductions donors take for charitable donations to the organization.

Thursday, December 15, 2016

After more than 216 editions
of Nonprofit Imperative, I have
decided to cease publication.

In the past decade, we have faced
an unsettling, even frightening, explosion of charity fraud. Charity
malfeasance and fraud were an afterthought until we began identifying the
enormity of the problem. Studies continue to show a level of corruption,
mismanagement and overt pillaging and diversion of tens of billions of dollars---annually---that have been taken from those for
which they were intended.

The problem, however, has not
gone unnoticed. Nonprofit Imperative
has chronicled it every step of the way.

·Thousands of subscribers of Nonprofit Imperative e-newsletter have received the e-newsletter.

·There have been hundreds of thousands viewers of our blog.

·Nonprofit Imperative has been the ‘go-to’ stop for
media including the New York Times, Washington Post, NPR. The list goes on approaching
one hundred other publications and radio and television sites.

·We have worked with state and federal lawmakers and regulators
including Congress and state Attorneys’ General, to help stem the tide of
charity fraud.

·We have assisted hundreds of individuals who thought
their favorite charity was compromised.

·Two books on the topic of charity fraud---Nonprofits On The Brink and Silence: The Impending Treat To The
Charitable Sector---have been written and have been incredibly well
received. (The latter is sometimes referred to as a mosaic of little leadership,
little interest by Congress, and ineffective regulators, which has resulted in
a sector untamed)

·We have aided many thesis candidates in their
authorship and defense of their graduate dissertations.

·Presentations have been made throughout the nation, including
at universities, on the topic of charity fraud.

As you can see we have worked
non-stop to uncover unprecedented amounts of misconduct. Increased public
awareness has been greeted with an increase in public distrust. For example, a
Pennsylvania survey last week showed that only
10 percent of the respondents believe that public trust in the nonprofit sector
is “high,” with 31 percent of the respondents saying that the level of trust
had worsened.

Our efforts, however, have
been met with denial and avoidance by influencers and decision makers. Sector
leaders have shown little interest in the problem, relying on fantasy
self-regulation as the answer. Sector overseers are preservationists who want
no change because in their view, there is too much to lose. Moreover, leaders
have been enablers by their silence, public abstention, and obfuscation---all
of which have been the lifeblood of charity fraud.

The IRS and state attorneys’
general are more focused on regulation of tax collection rather than regulation
of fiduciary behavior. Needless to say, a lawmaker’s attention in resolving any
matter, including charity fraud, is of little import. Regulators, except for a
few, have shown little interest unless charity malfeasance shows up in a
headline. The probability of reaching a headline is minimal because
investigative reporting is so prohibitively expensive only a few in the media
can maintain critical staff. Politics and lack of resources have driven
judgment. Boards have led with a detached indifference.

I remain somewhat optimistic
in the hope that charity fraud will get the attention it deserves. All that is
needed is a confluence of internal and external sector stakeholders to put the scourge
of fraud, egregious malfeasance and inadequate board governance at the top of
the list of resolvable issues.

On a most positive note, I
want to thank you for your input, participation, support and loyalty. As with
any undertaking, there have been frustrations, but the gratification and fulfillment
that I have received have outweighed any setbacks many, many times over.

In this endeavor, I have
gained friends and acquaintances that I will cherish forever. I thank you!

Wednesday, December 14, 2016

exposing
the crisis in nonprofit fraud leadership…a crisis of pervasive and
monumental waste, fraud, abuse, mismanagement, and malfeasance throughout
the charitable sector which costs taxpayers and contributors tens of
billions of dollars annually; and,

seeking
reforms that will restore the public’s lost confidence in the sector.

“They came to do good and they did very
well indeed (for themselves).”

Skunk of the
Month
is the twice-monthly designation made by Nonprofit
Imperative, the organization dedicated to eliminating waste, fraud, abuse
and mismanagement in nonprofits and government. The Skunk of the Month award
is given to charities and government officials who show blatant disregard for
the interests and trust of contributors and taxpayers. This month’s example is:ƒ

Senator Grassley: Red Cross
Continuing Investigation… Some Movement

Sen. Chuck Grassley, Chairman of the Judiciary Committee,
in July introducedlegislationto give the congressional watchdog arm
complete access to American Red Cross records for oversight purposes and
improve the Red Cross’ internal investigative function. The American Red
Cross Transparency Act followed the results of a Grassley inquiry into the Red
Cross’ response to the 2010 Haiti earthquake. The inquiry found that the
Red Cross spent approximately one-fourth of the $487.6 million raised for the
relief effort on program management, fund-raising and other expenses; that it
tried to quash a Government Accountability Office review of its practices,
successfully limiting the scope of the review; and has a poorly staffed ethics
and investigations unit. This week, the organization notified Grassley
that it plans to increase its Office of Investigations, Compliance and Ethics(ICE) staff tofive full-time employees from
three. Senator Grassley sent us the following comment on these
developments.

“It’s good news to have more staff in the investigations
unit, even if it’s a small increase. My inquiry found that the
investigations unit was poorly staffed and so mostly incapable of doing the
kind of work donors might expect. When there are concerns about program results
or spending, an investigations unit is the kind of entity that should be in
place to review those concerns. I’m disappointed that the Red Cross will
continue to keep the investigations unit under management control instead of
requiring it to report to the board of governors. More independence would
give the unit more teeth and so increase its effectiveness. Also, making
sure the Red Cross fully cooperates with the Government Accountability Office
is still an important goal. I intend to re-introduce my legislation in
the next Congress. The Red Cross is critical to disaster responses.
The American people rely on it, and Congress has a responsibility to help make
sure it functions well.”

The Red Cross is congressionally chartered and considered
a federal instrumentality, unique among tax-exempt organizations. The
federal taxpayers pay for some of the Red Cross’ work directly through federal
tax dollars for disaster responses and indirectly through the tax dollars
foregone to the Red Cross through its tax exemption and through tax deductions
donors take for charitable donations to the organization. The Judiciary
Committee has jurisdiction over federal charters.

Trump Foundation Admits Charity
Violation

President-elect Donald Trump’s charity has admitted that it
violated IRS regulations barring it from using its money or assets to benefit
Trump, his family, his companies or substantial contributors to the foundation.
According to a 2015 tax return posted on the nonprofit monitoring website
GuideStar, the Donald J. Trump Foundation acknowledged that it used money or
assets in violation of the regulations not only during 2015, but in prior
years.

The tax filing,first reported by
The Washington Post, doesn’t provide
details on the violations. The filing’s release comes as the New York attorney
general’s office investigates whether Trump personally benefited from the
foundation’s spending, including several purchases detailed in reports by The
Post.

The foundation’s admission in the tax filing isn’t the first
time it has run afoul of laws and regulations governing charitable
organizations. In October, the office of New York Attorney General Eric
Schneiderman, a Democrat, ordered the foundation to stop soliciting donations
after it was discovered that the charity had been accepting outside
contributions without the proper New York state registration.

The foundation also gave an improper $25,000 check to a
political committee supporting Florida Attorney General Pam Bondi in
2013.Charities are barred from engaging in political activities, and the
president-elect’s staff says the check he signed was mistakenly issued
following a series of inexplicable clerical errors. Earlier this year, the
Trump Foundation paid a $2,500 fine to the IRS over the check.

Texas Nonprofit Hit By Two Successive
Large Embezzlements

At the Triangle AIDS
Network (TAN) (TX) $312,000 was stolen by the ex-director. She admitted to stealing hundreds of thousands of dollars to
fund lavish gifts and goodies for herself and her children at the expense of
the medical care for the patients she oversaw, the board of directors and
support staff could hardly believe anyone was capable of such a heinous
crime.

Now another
culprit took advantage of the agency to pilfer tens of thousands of dollars
more from the nonprofit’s already busted coffers. The second theft of
reportedly between $60,000 and $160,000 occurred while the former executive was
facing punishment for her crimes against the agency.

The longtime
president Jeff McManus, who had been at the helm of the nonprofit for decades,
said he has resigned from the agency amid the latest fiasco.

The new Executive said: “these abuses have a tremendous
impact on people who need the services.”(source)

Sandy Hook Charity Conviction

…“to help raise funds for increased
school safety, families of victims, memorials to teacher heroes, awareness, and
prevention in schools across America” was
the mission of the Sandy Hook charity, 26.4.26 Foundation. Instead of
using all of the donated funds to support its purported mission, the agency
founder used $28,657 of donated funds to enrich himself and to support his personal
training business, the court documents state. Federal officials arrested the
founder in Tennessee on six counts of wire fraud on February 13, 2015. He
pleaded guilty to one count of wire fraud on May 12, 2016.

Breaking the Silence:

Collaboration Between FTC and State
Charity Regulators

In May 2015, the
Federal Trade Commission (FTC) and state charity regulators from all 50 states
and the District of Columbia filed a historic civil suit against four alleged
sham cancer charities -- Cancer Fund of America (CFA), Cancer Support Services
(CSS), Children’s Cancer Fund of America (CCFA), and The Breast Cancer Society
(TBCS) -- and several of their executives, asserting that the charities engaged
in deceptive charitable solicitation practices by making false and misleading
claims in their appeals to donors. This was the largest joint action ever taken
by the FTC and state charity regulators. CCFA, TBCS, and their respective
principals reached an agreement with the plaintiffs at the time the complaint
was filed. CFA and CSS later agreed to a $75.8 million judgment and to dissolve
the organizations in March 2016.The successful collaboration between the FTC and
state charity regulators sent a clear message that both federal and state
regulators will not tolerate deceptive fundraising practices. Moreover,
charitable organizations that utilize gift-in-kind (GIK) programs should make
sure that their valuation and ownership transfer of donated goods is proper and
well documented, because such practices were at the center of the multi-state
investigation. During the public session, regulators acknowledged that by
working together, they were able to leverage resources and achieve an outcome
that a single agency or regulator would not have been able to pursue on its own.
Federal and state regulators are communicating more, sharing information with
each other, and using technology to work together more efficiently and
effectively. This means that, undoubtedly, there will be more multi-state
cooperation among federal and state regulators to tackle perceived bad actors.

A tempest is brewing,
and the non-profit community is sounding an alarm. What started as a simple
overlooked regulatory requirement has blossomed into a battlefield as Federal
circuits from east to west are weighing the breadth of power state regulators
may wield when dealing with charities. The trouble started when some states
made the bold move to start enforcing their existing laws. More specifically,
the Attorneys General in New York and California started requiring non-profits
to disclose the identity of their donors before allowing solicitation
activities to occur.Initially, two organizations filed suit to
enjoin the states from collecting their donor information. The charities argued
that being compelled to disclose this information would result in a chilling
effect, reasoning that donors would shy away from making contributions, which
would cause the charities to lose support. Early on in the litigation, courts
held that the states had every right to the charities’ donor information and
denied injunctive relief. Then a third organization joined the fray with a
similar plan, but in the midst of a wending judicial path, a different course
was forged. The organization was granted a full trial and walked away with a
win on the merits. While this signaled a temporary change in fortunes for the
affected charities, the inconsistent judicial results have left all parties
with more uncertainty than when they began. Now, this nascent line of
jurisprudence is muddled, and it is up to either the courts or Congress to
bring resolution and consistency to this sensitive Constitutional issue.

A woman was arrested after she
allegedly stole from a Philadelphia nonprofit that serves children. She is
charged with theft and embezzlement.
She was the director of Health and Management at Northern Children’s Services
(NCS), a nonprofit organization that provides mental and behavioral health
treatment services for children. As director, she verified the accuracy of
consultants’ invoices and submitted them for payment. The executive is accused
of preparing consulting invoices for relatives and friends who were never
consultants for NCS. She also allegedly prepared invoices for people who were
consultants for NCS but for work they never performed. She then allegedly
forged the names of the recipients to cash the checks.

Officials say she stole
approximately $607,067 from NCS between December of 2002 and April of
2014.

A Thought or Two:

RAY DALIO at Bridgewater Associates shares some
thoughtful fundamental life principles that are certainly applicable to today’s
charitable environment. We will present one principle each newsletter. (principles)

1.Fidelity Charitable Gift Fund, the nonprofit spinoff of big
asset-management company Fidelity Investments, knocked United Way Worldwide out
of the No. 1 spot in this year’s Philanthropy 400,The
Chronicle’s annual ranking of charities that raise the most from
private sources. This changing of the guard in American philanthropy is a sign
of how the competitive landscape and donor interests are evolving, marking the
first time an organization that primarily raises money for donor-advised funds
has held this top spot. United Way, a mainstay of American charity since its
founding in 1887, was pushed from the top rung for only the second time since
the Philanthropy 400’s 1991 debut. For years, the two organizations had been
neck and neck in the rankings. In 2015 Fidelity bolted far out front,
collecting $4.6 billion, a 20 percent increase from 2014. United Way saw
donations drop by 4 percent to $3.7 billion.

2.The CEO of Goodwill
Omaha resigned in the wake of aWorld-Herald investigationshowing that the charity’s top-dollar executive pay
has consumed the profits of its signature thrift stores, leaving scant dollars
for programs to help disabled and needy job-seekers.Frank McGree’s departure was surely welcomed
by donors upset by revelations of the charity’s profit-driven culture and big
spending on executive pay. But one prominent donor also stressed that Friday
was just a first step for Goodwill. Of about $4 million in profits generated by
Goodwill’s thrift stores last year, only $557,000 found its way into its job
programs, with the vast majority of program funding instead coming from outside
grants and contracts. The rest of the thrift profits were gobbled up by the
agency’s overhead expenses, including much executive pay.

3.More than a third of
the fraud incidents reported last year by charities were committed by staff, trustees or volunteers, the Charity
Commission has revealed.

4.New York’s Attorney General is barring an Albany pastor and his
wife accused of taking money from a charity they controlled from accessing the
organization’s finances. Attorney General Eric Schneiderman secured a
restraining order against Pastor Edward Smart and Marion Smart today. The
couple allegedly transferred $100,000 from the Israel Community Service Program
to their personal accounts. Schneiderman has also filed a lawsuit seeking
to remove the Smarts as directors and officers of the organization. The Smarts
and several other members of First Israel A.M.E., New York’s oldest black
church, were arrested in October for welfare fraud.

5.Report: National
Vietnam Veterans Foundation, which also operated as the American Veteran
Support Foundation (the “NVVF”) spent
the majority of its millions in contributions on paying professional
fundraisers and insider expenses. The charity is to permanently close
and pay damages; the president and founder return severance, pay damages,
issues an apology, and banned nationally from using charitable assets. (EO Tax Newsletter)

6.The share of American
adults whovolunteeredin
2015 continues to inch downward, atrendthat has unfolded over the past decade.

We flagged
these few examples of charity misdeeds:

1.Northern Arizona
University $354,000

2.Bingo Charity (MS) more than $370,000

3.International Health Care Services
(IHCS) (MN) $10 million

4.Pierce Middle School PTSA (MI)
<$20,000

5.Michigan Community Resources <$100,000

6.Pines Condo Association
(MI) <$20,000

7.Chimes for Charity (TN)
unknown

8.Fullerton Aquatics
Sports Team (CA) $266,000

9.CT. Canine and Rescue $125,000

10.Buckhannon WorkAdjustment Center Inc. (WV) $136,000

11.Harrison School District 2 Federal Credit Union
(CO) $79,000

12.LIFT3 Support Group Inc (CA) $53,000

13.Junior League of Rhode Island $76,000

14.YMCA (WA) $500,000

15.Elk Point Ambulance Service (SD) $10,000

16.Amalgamated Transit Union Local 1555 (CA)
substantial

17.Southwestern Michigan Community Ambulance Service
<$100,000

18.University of Rhode Island Institute $1 million

19.HEART Foundation/Heart Community Alliance (NY) $135,000

20.Partnership for Warrenton Foundation (VA) $8000

21.Veterans HealthAdministration Credit Union (MI) $2 million

22.Second African Baptist Church (GA) $200,000

23.Communications Workers of America, Local 3901 (AL)
$69,000

24.Calvert County church (MD) <$100,000

25.American Legion (CT)
$12,000

26.Roanoke County library (VA)>$10,000

27.Heritage High School football team (VA) unknown

28.Goodwill Omaha (NB) $100s of thousands

29.Helpers Community Inc./Helpers of the Mentally
Retarded (CA) millions

30.Three Oaks Baseball Association (MI) <$20,000

31.Oregon Association for Career and Technical
Education (OR) up to $127,000

32.Air Warrior Courage Foundation (TX) $100,000+

Political/public
official chicanery(just a few):

1.A former Virginia Tech employee is being investigated for
embezzling $127,000 from the university’s foundation and the Virginia Flower
Growers Association over a number of years, according to a
search warrant.

2.Authorities say a
former New Albany (MS) municipal court clerk has been arrested and charged with
embezzlement.

3.The former deputy tax
collector for Tallahatchie County (MS) recently pleaded guilty to a $20,000
embezzlement.

4.The director of a now
defunct charity that is at the center of a fraud scandal involving U.S. Rep.
Corrine Brown won't be sentenced until next June. Carla Wiley pleaded guilty to conspiracy
to commit wire fraud ($200,000++) in March, in connection with the questionable
Virginia-based nonprofit One Door for Education Foundation.

5.An Upstate South Carolina fire chief
turned himself in to authorities after being charged with embezzlement.

6.A Branch County (MI)
receptionist has pleaded "no contest" to embezzlement after she was
caught pocketing hundreds of dollars in fake patient fees.

7.Family Foundations Academy administrator
pleaded guilty to the embezzlement of over $161,000 from the charter
school. He entered the plea to three counts of federal program theft.

8.A former Simpsonville (SC) fire chief was charged with embezzlement
after authorities discovered payroll records at Clear Springs Fire and Rescue
had been manipulated. He is the second Clear Springs fire chief charged with
embezzlement this year. In April, authorities arrested and charged Gregory
Keith Merritt with embezzlement of public funds value $10,000 or more and two
counts of misconduct in office, according to warrants.

9.A former state police
sergeant is now charged with embezzling money from the Cadillac (MI) post,
accused of stealing nearly $10,000 from the evidence room.

10.Former Lexington (NC) Parks and Recreation Manager Matthew Swift
has been indicted on three counts of felony embezzlement for allegedly taking
over $21,000 from the Lexington Recreation Department Booster Club.

11.Federal prosecutors produced a 52
page indictment after more than a year of investigating Aaron Schock, a former
congressman who represented parts of Central Illinois including Peoria and
Springfield. There are serious accusations against Schock ranging from 2008 to
late 2015 of embezzling, stealing, misapplying and converting without authority
public funds for his own benefit.

12.A former Jackson (MI) Public
Schools principal confessed to embezzling more than $50,000 in school funds in
accepting a plea deal.

13.The city of Compton’s (CA) deputy treasurer was
arrested on suspicion of embezzlement, authorities said.

14.A former city clerk for the city
of Bennington (KS) has pleaded guilty in federal court in Topeka to $75,000
embezzlement, according to a statement from a U.S. Attorney.

15.A former Monroe County (IN) Jail administrated
pleaded guilty to embezzling more than $260,000 in county funds.

Nonprofit Imperativegathers its information principally from media sources...some of which
are directly quoted. Virtually all cited are in some phase of criminal
proceedings; some have not been charged, however there is money missing. These
incidents include only a fraction of the estimated $40 billion of charity
crimes. On rare occasions, there may be duplicates.

Gary Snyder is the author of Silence: The
Impending Threat to the Charitable Sector (Xlibris, June, 2011) and Nonprofits:
On the Brink (iUniverse, February, 2006) and articles in numerous
publications. The book can be bought at amazon.com,barnesandnoble.com,
Barnes and Noble (store)

About Me

Gary Snyder is the author, most recently, of the groundbreaking expose on the charitable sector, Silence: The Impending Threat to the Charitable Sector as well as the often-cited guide on best practices and key concepts, Nonprofits: On
the Brink.

He is the publisher of a
twice-monthly newsletter, Nonprofit Imperative that gives an update on the current status of the
charitable sector.

Snyder is often quoted and frequent contributor to the blog of the National
Committee for Responsive Philanthropy. Snyder twiceauthored the Governance Chapter of the Michigan
Nonprofit Management Manual (4th and 5th editions).

He is a speaker on ethics,
financial and governance matters of the sector. For almost a decade, Snyder is frequently
consulted by Congress and has been quoted in print, broadcast and online media
outlets.